Legal Opinion
Dain Manufacturing Co. v. Iowa State Tax Commission
Supreme Court of Iowa
Decided May 7, 1946No. 46799PublishedCited by 46 opinions
1Opinion of the CourtSmith, J.
Defendant commission, having first appealed, will be referred to as appellant. The pertinent statutory provisions are found in chapter 329.4, and particularly in the following part of section 6943.102, Iowa Code, 1939:
‘‘ The following words, terms and phrases when used in this chapter shall have the meanings, ascribed to them in this section:
“1. ‘Use’ means and includes the exercise by any person of any right or power over tangible personal property incident to the ownership of that property, except that it shall not include processing, or the sale of that property in the regular course of…
2Cases cited7 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Palmer v. State Board of Assessment & ReviewSupreme Court of Iowa · 1939
- Zoller Brewing Co. v. State Tax CommissionSupreme Court of Iowa · 1942
- Bloxom v. HennefordWashington Supreme Court · 1938
- Continental Supply Co. v. PeopleWyoming Supreme Court · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- United States Gypsum Company v. GreenSupreme Court of Florida · 1959
- City of Ames v. State Tax CommissionSupreme Court of Iowa · 1955
- Hearst Corp. v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
41 more not listed; retrieve them via the Exa API.